https://www.taxtmi.com/caselaws?id=263221 The appellate court held that an educational institution providing placement services to students does not fall under the definition of a manpower recruitment or supply agency service for service tax purposes. The court ruled that students cannot be considered as clients in this context, emphasizing that the consideration for such services must flow from the employer to the service provider. As the institution collected placement charges from students and not employers, the service did not meet the criteria of a taxable service. The appeal was allowed, with no costs awarded. en-us Thu, 09 Jul 2015 00:00:00 +0530 Wed, 13 Jan 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263221 The appellate court held that an educational institution providing placement services to students does not fall under the definition of a manpower recruitment or supply agency service for service tax purposes. The court ruled that students cannot be considered as clients in this context, emphasizing that the consideration for such services must flow from the employer to the service provider. As the institution collected placement charges from students and not employers, the service did not meet the criteria of a taxable service. The appeal was allowed, with no costs awarded. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263221